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Question: DETERMINING PERFORMANCE MEASURES? The Beal Manufacturing Company's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and

Question: DETERMINING PERFORMANCE MEASURES?

The Beal Manufacturing Company's costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor hours (DLH). At the beginning of 2012, Beal adopted the following standards for its manufacturing costs:

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